https://www.taxtmi.com/caselaws?id=221654 The appeal was allowed, and the appellant was exempted from Service tax liabilities on all three counts. The judgment clarified that services rendered to SEZ units are exempt under Notification No. 4/2004-S.T., the software sale to M/s. Landmark should not be included in the taxable value for Service tax, and the service charges received in foreign currency from M/s. Pricewater, Colombo, did not attract Service tax as the services were delivered and used outside India. en-us Mon, 02 Jan 2012 00:00:00 +0530 Thu, 15 Oct 2015 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221654 The appeal was allowed, and the appellant was exempted from Service tax liabilities on all three counts. The judgment clarified that services rendered to SEZ units are exempt under Notification No. 4/2004-S.T., the software sale to M/s. Landmark should not be included in the taxable value for Service tax, and the service charges received in foreign currency from M/s. Pricewater, Colombo, did not attract Service tax as the services were delivered and used outside India. Case-Laws Service Tax Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221654